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KHUSALI MOTORS vs. THE CHIEF COMMISSIONER & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

AVNEESH JHINGAN
MANEESH SHARMA
Pet. Counsel
Pankaj Ghiya
Res. Counsel
Ajay Shukla
Raghav Sharma

Petitioner / Applicant

KHUSALI MOTORS
Respondent THE CHIEF COMMISSIONER & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Mar 20, 2025
Order No.

D. B. Civil Writ Petition No. 6288/2023

Citation

2025(3) TAXREPLY 13481
Original Order
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ORDER

Order AVNEESH JHINGAN, J:- 1. This petition is filed seeking direction to the respondents to grant registration w.e.f. 01.07.2017 instead of 31.05.2018. 2. The brief facts are that the petitioner was registered under the Rajasthan Value Added Tax Act, 2003, (for short ‘VAT’) as well as Central Sales Tax Act, 1956. With the implementation of the Goods and Services Tax Act, 2017 (for short ‘GST’), the petitioner under Section 139 of the CGST Act, 2017 was given a certificate of registration on provisional basis. Petitioner gave number of reminders for grant of regular registration and on receiving no response, filed a fresh application for grant of registration certificate and was granted registration w.e.f 31.05.2018. Hence, the present petition. 3. Learned counsel for the petitioner submits that the petitioner was a registered person under the erstwhile taxation regime and had to migrate from VAT to GST. It was under the wrong advise that inst....

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